Evaluation of the Conformity of the Budget Realization Report (LRA) with PSAP No.02 at the Lhokseumawe City PUPR Office
DOI:
https://doi.org/10.31004/joecy.v5i2.441Keywords:
Budget Realization Report, PSAP No.02, PUPRAbstract
The Budget Realization Report (LRA) is one of the main components in the local government's financial statements which functions as a means to assess the performance of budget implementation in a transparent and accountable manner. PSAP Number 02 stipulates that the LRA must be prepared using a cash basis and contain components such as revenue, expenditure, transfers, surplus/deficit, financing, and the Remaining Over/Under-Financing Budget (SiLPA/SikPA). This study aims to evaluate the suitability of the presentation of LRA at the Public Works and Spatial Planning Office (PUPR) of Lhokseumawe City against the provisions of PSAP 02 for the 2021 to 2023 fiscal years, as well as identify obstacles in its implementation. The method used in this study is a qualitative descriptive approach with document study techniques and literature analysis. Data is obtained through official LRA documents available online, audit reports of the Financial Audit Board, as well as academic and policy references related to government accounting standards. The results of the study show that the preparation of LRA by the PUPR Office has followed the structure and format as stipulated in PSAP 02. The report presents separate and complete budget and realization data, and includes all mandatory components. The implementation of the cash base has also been generally well implemented, although there is a delay in recognizing transactions at the end of the budget period. The main obstacles found include limited human resources who have a technical understanding of PSAP, accounting information systems that have not been fully integrated, and insynchronization between central policies and their implementation in the regions. Therefore, it is necessary to strengthen the competence of the apparatus, increase the capacity of the information system, and adjust technical regulations to ensure that regional financial reporting runs according to the set standards.
References
Alfian, M. (2016). Supporting Factors for the Implementation of SIMDA and Its Influence on the Quality of Financial Statements at SKPD Kulon Progo Regency. Journal of Economics and Business, 18(3), 119. https://doi.org/10.24914/jeb.v18i3.277
Amelia, P. S., Nursyabani, D., & Bharata, R. W. (2023). ANALYSIS OF EXPENDITURE PERFORMANCE IN THE BUDGET REALIZATION REPORT (LRA) AT THE MINISTRY OF HEALTH OF THE REPUBLIC OF INDONESIA FOR THE 2019-2021 FISCAL YEAR. Journal of Humanities, 12(2), 308–313. https://doi.org/https://doi.org/10.31959/jm.v12i2.1521
Anggi, A. A. S. (2022). Analysis of APBD Financial Ratios to Assess the Financial Performance of Medan City in 2016-2020. Primary Accounting, 4(1), 104–115. https://doi.org/10.34012/japri.v4i1.2614
KSAP. (2020). Accrual-Based Accounting Standards of the Government of the Republic of Indonesia.
Risnaningsih. (2016). Implementation and Constraints of Accrual-Based Local Government Accounting System. Existing: Journal of Economic and Business Research, 11(2). https://doi.org/10.26533/eksis.v11i2.49
Simanjuntak, J. M., Eva Sriwiyanti, & Tarigan, W. J. (2023). Analysis of the Implementation of Accrual-Based Government Accounting Standards at the Public Works and Spatial Planning Office of the City of Pematangsiantar. Scientific Journal of Accusi, 5('1), 25–45. https://doi.org/10.36985/k2czka59
Tatang, C. M., Pontoh, W., & Kapojos, P. M. (2022). Case Study at the Manado City DPRD Secretariat Office) Evaluation of Implementation of PSAP, No. 02: The Report of the Realization of the Budget (Case Study At the Office Secretariat of Manado City Dprd. 5(2), 1281–1288.
Yuniar, L. S., Gunarsa, A., Asdar, F., Ralis, G., Ramadhani, A. P., & Buntulabi, D. R. (2023). The Influence of Human Resources Quality, Information Technology Utilization and Regional Financial Supervision on the Reliability of Regional Government Financial Statements Presentation (Study on Central Sulawesi Provincial Government OPDs). Owner, 7(2), 1017–1025. https://doi.org/10.33395/owner.v7i2.1313
ACCUSI Scientific Journal. 2023. "Analysis of the Implementation of Government Accounting Standards (SAP) at the Public Works and Spatial Planning Office of Pematangsiantar City." Vol.5 No.1 (May 2023). (quoting Financial Statements PUPR Office Pemantangsiantar).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Nurmasyitah, Iskandar Iskandar, Muammar Khaddafi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
